https://www.taxtmi.com/caselaws?id=348984 The appellant, a public sector undertaking, faced a demand for wrongfully availing credit. The lower authorities confirmed the demand, but during the hearing, it was revealed that the extended period of limitation could not be invoked due to a previous order. As there was no evidence of malafide intentions, the demand was held to be barred by limitation. The impugned order was set aside, and the appeal was allowed in favor of the appellant. The Tribunal emphasized adherence to credit transfer rules and limitations on invoking extended periods for demands. en-us Fri, 25 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348984 The appellant, a public sector undertaking, faced a demand for wrongfully availing credit. The lower authorities confirmed the demand, but during the hearing, it was revealed that the extended period of limitation could not be invoked due to a previous order. As there was no evidence of malafide intentions, the demand was held to be barred by limitation. The impugned order was set aside, and the appeal was allowed in favor of the appellant. The Tribunal emphasized adherence to credit transfer rules and limitations on invoking extended periods for demands. Case-Laws Service Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348984